Ventura Sales And Services Private Limited Thru. Director Mohammad Tariq Siddiqui vs. Additional Commissioner Grade Ii (Appeal) State Tax, Judicial Division-Iii Lko. And Another
Original PDF →No AI summary yet for this judgment.
Neutral Citation No. - 2025:AHC-LKO:34060 Court No. - 6 Case :- WRIT TAX No. - 562 of 2025 Petitioner :- Ventura Sales And Services Private Limited Thru. Director Mohammad Tariq Siddiqui Respondent :- Additional Commissioner Grade Ii (Appeal) State Tax, Judicial Division-Iii Lko. And Another Counsel for Petitioner :- Shujat Kidwai,Mamoon Rashid Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Heard Sri Shujat Kidwai, learned counsel for the petitioner and learned Standing Counsel for the State.
Present petition has been filed challenging the orders dated 12.08.2024 passed under Section 73 of the GST Act as well as the order dated 22.05.2025 whereby the appeal was dismissed as being beyond limitation.
The neat contention of learned counsel for the petitioner is no opportunity of hearing was granted prior to passing the order under Section 73 of the GST.
The instructions obtained by learned Standing Counsel revealed that the date of hearing was prior in point of time than the date of submission of reply, the said is clearly not in terms of mandate of Section 75(4) of the GST Act, thus on the said limited ground of non-granting any hearing and following the 5. Orders dated 12.08.2024 & 22.05.2025 are quashed.
Matter is remanded to the assessing authority to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner. Order Date :- 30.5.2025 Arvind ARVIND KUMAR SRIVASTAVA High Court of Judicature at Allahabad, Lucknow Bench
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.